COMPANY REGISTRATION NUMBER: 05170262 CHARITY REGISTRATION NUMBER: 1108022
Strawberry Care Foundation Limited Company Limited by Guarantee
Financial Statements 31 July 2025
COHEN ARNOLD
Chartered accountants & statutory auditor New Burlington House 1075 Finchley Road LONDON NWI11 OPU
Strawberry Care Foundation Limited
Company Limited by Guarantee
Financial Statements Year ended 31 July 2025
| Pages | |
|---|---|
| Trustees’ annual report (incorporating the director's report) | 1 to3 |
| Independent auditor's reportto themembers | 4to9 |
| Statement offinancial activities (including incomeand expenditure | |
| account) | 10 |
| Statement offinancialposition | 11 |
| Statementofcash flows | 12 |
| Notestothefinancialstatements | 13to19 |
Strawberry Care Foundation Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 July 2025
The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 July 2025.
Reference and administrative details
| Registered charityname | StrawberryCareFoundationLimited |
|---|---|
| Charity registration number | 1108022 |
| Company registration number | 05170262 |
| Principal officeand registered | 1 EastBank |
| office | London N16 5RJ |
| United Kingdom | |
| The trustees | MrM Kesselman |
| MrE Stroh MrsR Stroh |
|
| MrA Rubin | |
| Company secretary | MrsR Stroh |
| Auditor | Cohen Arnold Chartered accountants & statutory auditor |
| New BurlingtonHouse | |
| 1075 FinchleyRoad | |
| LONDON | |
| NW110PU |
Structure, governance and management
The Charity is constituted as a Company limited by guarentee, and is therefore governed by its Memorandum and Articles of Association.
The Governors (Trustees) administer the day-to-day affairs of the Charity. None of the Trustees have any beneficial interest in the Charity.
It is not currently the intention of the Trustees of the Charity to appoint new Trustees. Should the situation change in the future, the Trustees will apply recruitment training and induction procedures.
Objectives and activities
The Charity's objects are the advancement of Orthodox Jewish religious education, the advancement of the Orthodox Jewish religion, the relief of poverty, in particular persons of the Jewish faith, and to financially support recognised Schools, Theological Colleges and places of advanced education. To achieve these objects, the Charity utilises its income to make grants and donations to charitable organisations whose principal objects are in line with the above.
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Strawberry Care Foundation Limited Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 July 2025
Strategic report
The following sections for achievements and performance, financial review and plans for future periods form the strategic report of the charity.
Achievements and performance
During the year, the Company continued to pursue philanthropic objects in support of educational, religious and other Charitable Organisations which was in accordance with the guidance of the Charity Commission relating to Public Benefit.
During the year, the charity distributed grants totalling £37,500 (2024: £26,000) in furtherance of the charity's objects.
Financial review
Income from legacies in the year aggregated £1,311,273 (2024: £Nil). This relates to a 100% shareholding in Woodcombe Properties Limited that was gifted to the charity by an estate connected to the Trustees. Income from investments aggregated £48,024 (2024: £68,227). Total resources expended were £57,489 (2024: £50,813) resulting in a surplus of £1,301,808 (2024: £17,414).
The financial results of the Charity's activities for the year to 31 July 2025 are fully reflected in the attached Financial Statements together with the Notes thereon.
Trustees' responsibilities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.
In preparing these financial statements, the trustees are required to:
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e — select suitable accounting policies and then apply them consistently;
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e — observe the methods and principles in the applicable Charities SORP;
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e make judgments and accounting estimates that are reasonable and prudent;
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e state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
a
Strawberry Care Foundation Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 July 2025
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that:
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e so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and
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e they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.
The trustees’ annual report and the strategic report were approved on 23 March 2026 and signed on behalf of the board of trustees by:
Mrs R Stroh Charity Secretary
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Strawberry Care Foundation Limited Company Limited by Guarantee
Independent Auditor's Report to the Members of Strawberry Care Foundation Limited
Year ended 31 July 2025
Opinion
We have audited the financial statements of Strawberry Care Foundation Limited (the 'charity’) for the year ended 31 July 2025 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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° give a true and fair view of the state of the charity's affairs as at 31 July 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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e have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
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e have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
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Strawberry Care Foundation Limited Company Limited by Guarantee
Independent Auditor's Report to the Members of Strawberry Care Foundation Limited
(continued)
Year ended 31 July 2025
Other information
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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e the information given in the trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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e the trustees' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
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e adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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e the financial statements are not in agreement with the accounting records and returns; or
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¢ certain disclosures of trustees’ remuneration specified by law are not made; or
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e we have not received all the information and explanations we require for our audit.
“5 «
Strawberry Care Foundation Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Strawberry Care Foundation Limited
(continued)
Year ended 31 July 2025
Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
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Strawberry Care Foundation Limited Company Limited by Guarantee
Independent Auditor's Report to the Members of Strawberry Care Foundation Limited
(continued)
Year ended 31 July 2025
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
¢ We obtained an understanding of the legal and regulatory frameworks that are applicable to the company through discussion with the directors and senior management and identified which were most significant with respect to the financial statements. We identified financial reporting legislation (including related companies legislation) and taxation legislation as being most significant to these financial statements. We communicated these identified frameworks throughout our audit team and remained alert to any indications of non-compliance throughout the audit. We ensured that the engagement team had sufficient competence and capability to identify or recognise non-compliance with laws and regulations.
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We discussed with the directors and senior management the policies and procedures regarding compliance with these legal and regulatory frameworks. * We assessed the susceptibility of the company's financial statements to material misstatement due to non-compliance of legal and regulatory frameworks, including how fraud might occur, by enquiry with the directors and senior management during the planning and finalisation phases of our audit and using proprietary disclosure checklists. This was determined to be low.
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Based on this understanding we designed our audit procedures to identify non-compliance with the identified legal and regulatory framework, which were part of our procedures on the related financial statement items. Our procedures included reviewing the company's internal controls policies and procedures, reviewing the minutes of board meetings and correspondence with regulatory bodies including HMRC, testing transactions outside the normal course of the business and journal entries, and discussions with the directors and senior management.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing noncompliance and cannot be expected to detect non-compliance with all laws and regulations.
7
Strawberry Care Foundation Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Strawberry Care Foundation Limited
(continued)
Year ended 31 July 2025
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
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e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
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e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
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e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
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© Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.
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e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
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Strawberry Care Foundation Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Strawberry Care Foundation Limited
(continued)
Year ended 31 July 2025
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.
Mr M Broner-Cohen FCA ft. Brow Kan (Senior Statutory Auditor)
23 March 2026 Date
For and on behalf of Cohen Amold Chartered accountants & statutory auditor New Burlington House 1075 Finchley Road LONDON NWI11 OPU
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Strawberry Care Foundation Limited Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account) Year ended 31 July 2025
| 2025 | 2025 | 2024 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Totalfunds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 5 | 1,311,273 | 1,311,273 | - |
| Investment income | 6 | 48,024 | 48,024 | 68,227 |
| Total income | 1,359,297 | 1,359,297 | 68,227 | |
| Expenditure | ||||
| Expenditure on raising funds: Investmentmanagement costs |
7 | (17,927) | (17,927) | (21,713) |
| Expenditure on charitable activities | 8,9 | (39,562) | (39,562) | (29,100) |
| Totalexpenditure | (57,489) | (57,489) | (50,813) | |
| Net income and netmovement in funds | 1,301,808 | 1,301,808 | 17,414 | |
| Reconciliation offunds | ||||
| Total fundsbroughtforward | 229,158 | 229,158 | 211,744 | |
| Totalfundscarriedforward | 1,530,966 | 1,530,966 | 229,158 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 13 to 19 form part of these financial statements.
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Strawberry Care Foundation Limited
Company Limited by Guarantee
Statement of Financial Position
31 July 2025
==> picture [453 x 260] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Note|£|£|£|£|
|Fixed|assets|
|Investments|13|1,511,273|200,000|
|Current|assets|
|Debtors|14|20,939|25,562|
|Cash|at|bank|and|in|hand|3,559|7,451|
|24,498|33,013|
|Creditors:|amounts|falling|due|
|within one year|15|(4,805)|(3,855)|
|Net|current|assets|19,693|29,158|
|Total|assets|less|current|liabilities|1,530,966|229,158|
|Net|assets|1,530,966|229,158|
|Funds|of the|charity|
|Unrestricted|funds|1,530,966|229,158|
|Total|charity funds|16|1,530,966|229,158|
----- End of picture text -----
These financial statements were approved by the board of trustees and authorised for issue on 23 March 2026, and are signed on behalf of the board by:
Mr E Stroh Trustee
Mrs R Stroh Trustee
The notes on pages 13 to 19 form part of these financial statements.
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Strawberry Care Foundation Limited
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 July 2025
==> picture [456 x 336] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Cash|flows|from|operating|activities|
|Net|income|1,301,808|17,414|
|Adjustments for:|
|Dividends,|interest|and|rents|from|investments|(48,024)|(68,227)|
|Interest|payable|and|similar|charges|82|66|
|Accrued|(income)/expenses|(300)|300|
|Changes|in:|
|Trade|and|other|debtors|4,623|(15,953)|
|Trade|and|other|creditors|1,250|—|
|Cash|generated|from|operations|1,259,439|(66,400)|
|Interest|paid|(82)|(66)|
|Net cash|from/(used|in)|operating|activities|1,259,357|(66,466)|
|Cash|flows|from|investing|activities|
|Dividends,|interest and|rents|from|investments|48,024|68,227|
|Purchases|of other|investments|(1,311,273)|-|
|Net cash|(used|in)/from|investing|activities|(1,263,249)|68,227|
|Net (decrease)/increase|in|cash|and|cash|equivalents|(3,892)|1,761|
|Cash and|cash|equivalents|at beginning of year|7,451|5,690|
|Cash and|cash|equivalents|at end|of year|3,559|7,451|
----- End of picture text -----
The notes on pages 13 to 19 form part of these financial statements.
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Strawberry Care Foundation Limited Company Limited by Guarantee
Notes to the Financial Statements Year ended 31 July 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 1 East Bank, London, N16 5RJ, United Kingdom.
- Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
- Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Besides those stated below, there no were no material judgements, estimates and assumptions that affected the amounts reported in the year.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Strawberry Care Foundation Limited Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 July 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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e income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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e __ legacy income is recognised when receipt is probable and entitlement is established. e income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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e income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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e expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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e expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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e other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in income or expenditure.
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Strawberry Care Foundation Limited Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 July 2025
3. Accounting policies (continued)
Investment property (continued)
If a reliable measure of fair value is no longer available for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
- Limited by guarantee
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
5. Donations and legacies
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----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|Funds|2025|Funds|2024|
|£|£|£|£|
|Legacies|
|Legacies|received|1,311,273|1,311,273|=|-|
|Investment|income|
|Unrestricted|Total Funds|Unrestricted|Total|Funds|
|Funds|2025|Funds|2024|
|ie|£|£|£|
|Income from UK|investment|properties|48,024|48,024|68,227|68,227|
----- End of picture text -----
- Investment income
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Strawberry Care Foundation Limited Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 July 2025
| 7. | Investment management costs | ||||
|---|---|---|---|---|---|
| Unrestricted Total Funds | Unrestricted | Total Funds | |||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Management expenses | 17,927 | 17,927 | 21,713 | 21,713 | |
| 8. | Expenditure on charitable activities | byfund type | |||
| Unrestricted Total Funds | Unrestricted | Total Funds | |||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Donations paid | 37,500 | 37,500 | 26,000 | 26,000 | |
| Supportcosts | 2,062 | 2,062 | 3,100 | 3,100 | |
| 39,562 | 39,562 | 29,100 | 29,100 | ||
| 9. | Expenditure on charitable activities | by activity type | |||
| Grantfunding | Total funds | Total fund | |||
| ofactivities Support costs | 2025 | 2024 | |||
| £ | £ | £ | £ | ||
| Donations paid | 37,500 | - | 37,500 | 26,000 | |
| Governance costs | — | 2,062 | 2,062 | 3,100 | |
| 37,500 | 2,062 | 39,562 | 29,100 | ||
| 10. | Analysis ofgrants | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Grants to institutions | |||||
| Yesamach Levav Trust | 3,000 | - | |||
| Friends ofMercaz Hatorah Belz Macnivka | 3,000 | - | |||
| Collel forHigherRabbinical Studies | 3,000 | _ | |||
| The Friends ofAlexander Institutions | Trust | 4,500 | = | ||
| Ezer Viznitz Foundation | - | 7,000 | |||
| British Friends ofRabbi Meir Baal Haness Charity (Kollel Shomrei | |||||
| Hachomos) Center forAdvanced Rabbinics |
15,000 - |
10,000 3,000 |
|||
| Grants<£2,500 | 9,000 | 6,000 | |||
| 37,500 | 26,000 | ||||
| Totalgrants | 37,500 | 26,000 |
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Strawberry Care Foundation Limited Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 July 2025
10. Analysis of grants (continued)
| 10. | Analysis of grantsgrants (continued) | ||
|---|---|---|---|
| Analysis ofGrants to Institutions: | |||
| Advancement ofthe Jewish Religion | 14,417 | 6,833 | |
| Advancement ofJewish Education | 11,417 | 9,833 | |
| ReliefofPoverty | 11,666 | 9,334 | |
| Total | 37,500 | 26,000 | |
| 11. | Independent examination fees | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: Independentexaminationofthefinancialstatements |
1,980 | 2,880 |
12. Trustee remuneration and expenses
The charity has no staff other than the trustees all of whom give freely of their time and expertise without any form of remuneration or other benefit in cash or kind (2024: £Nil). The charity did not meet any expenses (2024: £Nil) incurred by the trustees for services provided to the charity.
13. Investments
| Investment | Other | ||
|---|---|---|---|
| properties | investments | Total | |
| £ | £ | £ | |
| Cost or valuation | |||
| At 1 August2024 | 200,000 | - | 200,000 |
| Additions | — | 1,311,273 | 1,311,273 |
| At31 July2025 | 200,000 | 1,311,273 | 1,511,273 |
| Impairment | |||
| At 1 August2024 and 31 July 2025 | - | a | |
| Carrying amount | |||
| At31 July2025 | 200,000 | 1,311,273 | 1,511,273 |
| At31July2024 | 200,000 | ~ | 200,000 |
All investments shown above are held at valuation.
Investment properties
The investment properties are shown at market value. The valuation of the properties has been carried out by the Governors (Trustees) of the Charity.
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Strawberry Care Foundation Limited Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 July 2025
14. Debtors
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Trade debtors | 20,939 | 25,562 | |
| 15. | Creditors: amounts falling due within oneyear | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Trade creditors | 1,175 | 1,175 | |
| Accruals and deferred income | 2,280 | 2,580 | |
| Other creditors | 1,350 | 100 | |
| 4,805 | 3,855 |
16. Analysis of charitable funds
| Analysis of charitablecharitable funds | |||||
|---|---|---|---|---|---|
| Unrestricted funds | |||||
| At | At | ||||
| 1 | August2024 | Income | Expenditure 31 July2025 | ||
| £ | £ | £ | £ | ||
| General funds | 229,158 | 1,359,297 | (57,489) | 1,530,966 | |
| At | At | ||||
| 1 | August2023 | Income | Expenditure 31 July2024 | ||
| £ | £ | £ | £ | ||
| Generalfunds | 211,744 | 68,227 | (50,813) | 229,158 |
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Strawberry Care Foundation Limited Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 July 2025
17. Analysis of net assets between funds
==> picture [455 x 288] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Total|Funds|
|Funds|2025|
|£|£|
|Tangible|fixed|assets|1,511,273|1,511,273|
|Current|assets|24,498|24,498|
|Creditors|less|than|1|year|(4,805)|(4,805)|
|Net assets|1,530,966|1,530,966|
|Unrestricted|Total|Funds|
|Funds|2024|
|£|£|
|Tangible fixed|assets|200,000|200,000|
|Current|assets|33,013|33,013|
|Creditors|less than|1|year|(3,855)|(3,855)|
|Net|assets|229,158|229,158|
|18.|Analysis|of changes|in|net|debt|
|At|At|
|1|Aug 2024|Cashflows|31|Jul 2025|
|£|£|£|
|Cash|at bank|and|in|hand|7,451|(3,892)|3,559|
----- End of picture text -----
19. Related parties
Income from legacies in the year aggregated £1,311,273 (2024: ENil). This relates to a 100% shareholding in Woodcombe Properties Limited that was gifted to the charity from an estate connected to the Trustees.
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